HS编码840733,--排气量超过250毫升,但不超过1000毫升的车辆用往复式活塞发动机从中国出口到芬兰,需要在芬兰缴纳的进口税费查询
HS Code | 英文描述 | 关税信息 |
---|---|---|
8407.33.2010 | Spark-ignition reciprocating or rotary internal combustion piston engines, having a cylinder capacity of not less than 300 cubic centimeters and a power of not less than 6 kW but not exceeding 20,0 kW, for themanufacture of: - self-propelled lawn mowers, with a seat of subheading 8433 11 51, and hand-operated lawn mowers of heading 8433 11 90, - tractors of subheading 8701 90 11, whose main function is that of a lawn mower, - four stroke mowers with motor of a cylinder capacity of not less than 300 cc of subheading 8433 20 10 or - snowploughs and snow blowers of subheading 8430 20 | 进口关税 NORMAL 2.7 % CIF |
增值税 VAT 24.0 % CIFD | ||
8407.33.2090 | Other | 进口关税 NORMAL 2.7 % CIF |
增值税 VAT 24.0 % CIFD | ||
8407.33.8010 | Spark-ignition reciprocating or rotary internal combustion piston engines, having a cylinder capacity of not less than 300 cubic centimeters and a power of not less than 6 kW but not exceeding 20,0 kW, for themanufacture of: - self-propelled lawn mowers, with a seat of subheading 8433 11 51, and hand-operated lawn mowers of heading 8433 11 90, - tractors of subheading 8701 90 11, whose main function is that of a lawn mower, - four stroke mowers with motor of a cylinder capacity of not less than 300 cc of subheading 8433 20 10 or - snowploughs and snow blowers of subheading 8430 20 | 进口关税 NORMAL 2.7 % CIF |
增值税 VAT 24.0 % CIFD | ||
8407.33.8020 | New, single-cylinder, four stroke, spark-ignition internal combustion engine with:-a cylinder capacity exceeding 500cm³ but not exceeding 1000 cm³,-overall dimensions of not more than: 490 mm (length) x 390 mm (width) x 590 mm (height),-a power of 22 kW or more but not more than 35 kW,-equipped with output shaft having an end diameter of 30 mm and a taper of 6 degrees (+/- 1 degree),-whether or not equipped with starter, throttle body, spark plug wire, fuel rail and injector,for use in the manufacture of all-terrain or utility task vehicles | 进口关税 NORMAL 2.7 % CIF |
8407.33.8030 | New, twin-cylinder, four-stroke, spark-ignition internal combustion engine with:-a cylinder capacity exceeding 500 cm³ but not exceeding 1000 cm³,-overall dimensions of not more than: 470 mm (length) x 450 mm (width) x 600 mm (height),-a power of 40 kW or more but not more than 86 kW,-whether or not equipped with overhead camshaft, starter motor, spark plug wires, fuel rail and injectors,for use in the manufacture of all-terrain or utility task vehicles | 进口关税 NORMAL 2.7 % CIF |
8407.33.8090 | Other | 进口关税 NORMAL 2.7 % CIF |
增值税 VAT 24.0 % CIFD |
税费概览:
【概览】
无论个人或商业实体在芬兰从事商品进口(从欧盟以外的国家进口),均须缴纳进口关税和其他税费。进口税费全部以货运价值,即到岸价格(CIF)计算。
【关税】
芬兰关税税率基本在0%(如书籍)和17%(如威灵顿长筒靴)之间。某些商品,如笔记本电脑、手机、数码相机和游戏机主机都免征关税。特定商品可能须征收附加税,根据原制造国来计征,如中国制造的自行车须征收额外48.5%的反倾销税。
【增值税】
芬兰标准增值税税率为24%;特定商品享受优惠增值税税率,如食品享受14%的优惠增值税税率,书籍和报纸享受10%的优惠增值税税率;某些商品免征关税,如笔记本电脑和其他电子产品。芬兰增值税=增值税税率×(CIF价+进口关税)。
【起征点】
芬兰进口税费设起征点,进口商品货值(FOB)不超过150美元或货运总关税不超过10欧元,免征关税;进口商品货值(FOB)不超过22美元或货运总关税不超过5欧元,免征增值税。
【其他】
消费税:针对特定商品如烟草制品征收的税费。 附加海关费:针对进口商品在海关过关时必须履行的检查、检验、检测而征收的费用。